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对个人资本所得实行轻税政策可以减少税收对经济的扭曲,鼓励投资和创业。在经济全球化背景下,为了吸引和留住资本,对资本所得的轻税政策得到越来越多国家的认同和执行。但是,对大多数国家来说,由于个人所得税是调节收入分配的主要税种,对资本所得的轻税政策弱化了其调节收入分配的作用。我国作为一个发展中大国,无论是从发展经济角度还是征管条件考虑,都有必要对资本所得实行轻税政策,以鼓励投资和创业,抑制高收入人群的逃税动机,同时对其他税种进行配套改革,与个人所得税共同发挥调节收入分配的作用。
The implementation of a light tax on personal capital gains can reduce distortions in tax revenue and encourage investment and entrepreneurship. In the background of economic globalization, in order to attract and retain capital, the light taxation policy on capital gains more and more countries’ approval and implementation. However, for most countries, since personal income tax is the main tax for adjusting income distribution, the light tax on capital gains has weakened its role in regulating income distribution. As a large developing country, both from an economic development point of view or from the conditions of tax collection, it is necessary for our country to implement a light taxation policy on capital gains so as to encourage investment and start-up businesses, curb the motivation for tax evasion in high-income groups and at the same time reform the other tax types , And personal income tax together to play the role of adjusting income distribution.